I need to post these adjusting entries into a journal. Cannot figure these out

Adjustment information as of September 30, 2013 not already given in original transactions:

1.Joe was very conscientious in checking his customers' credit history. However, while at the Nevada State Boat Show, he learned that it is customary within the pleasure boating industry for retail boat sales to suffer bad debt losses equal to 5% of credit sales. Joe decides that it is prudent to use the 5% industry-wide standard until he has more experience with his own business and customers. Round estimate to the nearest dollar.

2.As a control measure, Joe counts his inventory of skiing and fishing accessories at 9/30/2013. He determines that the cost of this merchandise on hand is $1,140.

3.Joe counts his Supplies after the close of business on the last day of the month and determines the cost of unused supplies to be $262.

4.Joe estimates that his office furniture and boat related equipment will last eight years with no salvage. Fixed assets purchased in the first half of the month are depreciated for the entire month, while fixed assets purchased in the last half of the month are not depreciated until the second month. Depreciation is rounded to the nearest dollar.

5.Henry worked 20 days during September and did not work any overtime. Joe gets a monthly salary of $3,000.

6.On October 4, Tucker Boats received a $357 invoice from Desert Gas and Electric Company for utilities consumed during September.